Hale Fireworks v. Director of Revenue

Introduction

Hale Fireworks, LLC (“Hale”) appeals the Administrative Hearing Commission’s (“Commission”) grant of summary judgment in favor of the Director of Revenue (“Director”) which dismissed Hale’s appeal of the Director’s final decision finding Hale responsible for a balance of $156,353.28 in taxes owed for past unreported income. Hale presents two points on appeal. First, Hale argues that the Commission erred in granting summary judgment in favor of the Director based on the untimeliness of Hale’s appeal because Missouri Supreme Court Rule 4-4.2 requires parties to communicate through…